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Paper Index on ACL Anthology

A Bounded Coordination-Support Capability for Multi-Party Settings: Task-State Monitoring in Firefighter Incident Command A Dataset of Latin Etymologies Extracted from Wiktionary An Efficient Approach for Answering Not Readily Attainable Questions for RAG-based Applications Automated German Alt Text Generation for News Charts Call Support Copilot: A Reproducible Multimodal System for Speech Emotion Recognition, Intent Understanding, and Agent Assistance Can Large Language Models Replace Statistical Software? Code-Switching Detection in Multilingual Child Speech with SwissBERT Concept Extraction and Webb’s Depth of Knowledge: Comparing LLM Question Generation Pipelines for Educational Assessment Data Augmentation for Historical NER: A Systematic Comparison of Lexical and LLM-based Approaches Enhancing Retrieval via Cognitively Motivated Document Expansion Extending the Contact Hypothesis: Cross-Linguistic Evaluation of Religion and Nationality Bias When Prompting LLMs in German and Icelandic Extracting Article-Level Legal Dependencies from Swiss Federal Law using LLMs How Good is AI on Swiss Voting Booklets? A Multilingual OCR and Alignment Benchmark Optimizing Large Language Models for Robust Domain-Specific Text-to-SQL: From Prompting to Preference Alignment Proceedings of the 11th Edition of the Swiss Text Analytics Conference Reinforcement Learning for Latent-Space Thinking in LLMs RUMLEM: A Dictionary-Based Lemmatizer for Romansh Skill Extraction from Resumes and Job Offers across Six Languages Text vs. Phoneme Intermediates for Low-Resource Swiss German The Same Email, Signed Differently: Testing Negotiation Bias and Recommendation Stability in LLMs Which Skills Debate Reaches the Public? Comparing Scientific Literature and Media Coverage of AI and LLM Skill Impacts (2022–2025) Controlling Language and Style of Multi-lingual Generative Language Models with Control Vectors Hybrid Human-LLM Corpus Construction and LLM Evaluation for the Caused-Motion Construction Implicit and Indirect: Detecting Face-threatening and Paired Actions in Asynchronous Online Conversations Northern European Journal of Language Technology, Volume 11 A modular architecture for creating multimodal embodied agents with an episodic Knowledge Graph as an explainable and controllable long-term memory A Neural Approach to Discourse Relation Signal Detection An Analysis of Japanese Sentence-final Particle Yone: Compare Yone and Ne in Response Attribution and the discourse structure of reports Automatic Detection of the Bulgarian Evidential Renarrative
Beyond Accuracy: Unveiling Inefficiency Patterns in Tool-...
2026-06-22 · via Paper Index on ACL Anthology

Abstract

In real-world Tool-Integrated Reasoning (TIR) scenarios, a major source of inefficiency is that the toolcalls create pauses between LLM requests and cause KV-cache eviction. Also, the long, unfiltered response returned by external tools inflates the KV-cache, so each decode step spends more time loading the growing cache and thus becomes steadily slower as context length increases. However, existing efficiency metrics like token counts and toolcall counts fail to capture this real computational cost. To address this, we introduce PTE (Prefill Token Equivalents), a hardware-aware TIR-efficiency metric that unifies internal reasoning and external tool-use costs while explicitly accounting for non-reusable KV-Cache and long-tool-response scenarios, thus better reflects real-world scenarios. We conduct extensive experiments across five TIR benchmarks, quantify their PTE costs, and identify four inefficiency patterns that appear in TIR. In a simulated high-concurrency industrial setting, PTE explains wall-clock latency significantly better than token-count metric. We also discover that trajectories with higher PTE costs tend to have lower reasoning correctness, indicating that simply using more tools does not improve the quality of the answer. PTE offers a new perspective on the efficiency of Tool-Integrated Reasoning. The code is available.

Anthology ID:
2026.acl-long.339
Volume:
Proceedings of the 64th Annual Meeting of the Association for Computational Linguistics (Volume 1: Long Papers)
Month:
July
Year:
2026
Address:
San Diego, California, United States
Editors:
Maria Liakata, Viviane P. Moreira, Jiajun Zhang, David Jurgens
Venue:
ACL
SIG:
Publisher:
Association for Computational Linguistics
Note:
Pages:
7456–7477
Language:
URL:
https://aclanthology.org/2026.acl-long.339/
DOI:
Bibkey:
Cite (ACL):
Qisheng Su, Shiting Huang, Zhen Fang, Ziyan Chen, Zehui Chen, and Feng Zhao. 2026. Beyond Accuracy: Unveiling Inefficiency Patterns in Tool-Integrated Reasoning. In Proceedings of the 64th Annual Meeting of the Association for Computational Linguistics (Volume 1: Long Papers), pages 7456–7477, San Diego, California, United States. Association for Computational Linguistics.
Cite (Informal):
Beyond Accuracy: Unveiling Inefficiency Patterns in Tool-Integrated Reasoning (Su et al., ACL 2026)
Copy Citation:
PDF:
https://aclanthology.org/2026.acl-long.339.pdf
Checklist:
 2026.acl-long.339.checklist.pdf